Tax Lawyers / Fiscalisten

OECD announcement: 136 jurisdictions have joined the Statement on the Two-Pillar Solution
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OECD announcement: 136 jurisdictions have joined the Statement on the Two-Pillar Solution

On October 8th, the OECD announced that 136 jurisdictions (out of the 140 members of the OECD/G20 Inclusive Framework on BEPS) have joined the Statement on the Two-Pillar Solution to…
The International Tax Review (ITR) 2022 is now live!
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The International Tax Review (ITR) 2022 is now live!

The International Tax Review (ITR) 2022 is now live! We are very proud of our team and we are pleased to announce that Atlas has been ranked tier 1 and…
Prinsjesdagspecial - Belastingplan 2022
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Prinsjesdagspecial - Belastingplan 2022

Dinsdag 21 september 2021 was het prinsjesdag. Benieuwd naar de nieuwe fiscale maatregelen en de impact daarvan? Klik hier voor onze special.
The Transfer Pricing Law Review – An overview of the main transfer pricing rules in key jurisdictions worldwide
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The Transfer Pricing Law Review – An overview of the main transfer pricing rules in key jurisdictions worldwide

Our colleagues Taco Wiertsema and Anne Verhagen contributed to the 5th edition of the Transfer Pricing Law Review. This publication contains the unique accounts of legislation across jurisdictions from the…
Landmark case on deductibility of intercompany interest
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Landmark case on deductibility of intercompany interest

On 16 July 2021, the Dutch Supreme Court released its judgement on the application of the abuse of law to the deductibility of interest. The case concerned a private equity…
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution
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The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution

The OECD issued a statement on July 1, 2021. The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges…
Torqx Capital Partners acquires majority of the shares of VHE Industrial automation
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Torqx Capital Partners acquires majority of the shares of VHE Industrial automation

Congratulations to Torqx Capital Partners for acquiring the majority of the shares of VHE Industrial automation in partnership with current shareholders Joop Essing and Marc van Happen. VHE Industrial automation…
The G7 Finance Ministers Agree Historic Global Tax Agreement
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The G7 Finance Ministers Agree Historic Global Tax Agreement

According to the press release dated June 5, 2021, the G7 finance ministers reached agreement on a global coordinated tax reform. The global tax reform is closely related to the…
European Commission Communication on Business Taxation for the 21st century
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European Commission Communication on Business Taxation for the 21st century

On 18 May 2021, the European Commission (“EC”) published the long-awaited Communication on Business Taxation for the 21st Century (the “Communication”). The Communication provides a roadmap with short- and long-term…
President Biden’s “Made in America Tax Plan” and proposed changes to US tax law for multinationals
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President Biden’s “Made in America Tax Plan” and proposed changes to US tax law for multinationals

In the recent Made in America Tax Plan, the Biden administration proposes fundamental reforms to the US tax code. At the same time, a surprising shift in stance on the…
Atlas Fiscalisten in MenA magazine
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Atlas Fiscalisten in MenA magazine

De eerste editie van het MenA magazine van 2021 al ontvangen? In deze editie gaan onze M&A partners Matthijs Wierenga en Boudewijn Niels in op de M&A praktijk van Atlas, hun manier…
Atlas Fiscalisten in het Advocatenblad
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Atlas Fiscalisten in het Advocatenblad

Hoe maakt Atlas Fiscalisten het verschil? Het Advocatenblad interviewde onze collega’s Roelof Gerritsen, Masoumeh Kangarani, Dennis Ruzius, Yves Cattel en Christiaan Herman de Groot. Lees hier waarom onze manier van werken…
Consultatiedocument wetsvoorstel Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel
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Consultatiedocument wetsvoorstel Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel

Onze experts Dennis Kamps en Taco Wiertsema hebben namens Atlas hun reactie gegeven op het consultatiedocument wetvoorstel Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel. Lees onze volledige reactie en de toelichting…
Wetvoorstel aanpassing fiscale behandeling open CV en open FGR
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Wetvoorstel aanpassing fiscale behandeling open CV en open FGR

Structuren waarin een commanditaire vennootschap (‘CV’) of een fonds voor gemene rekening (‘FGR’) wordt gebruikt, moeten worden heroverwogen vóór 1 januari 2022. Op 29 maart 2021 is de internetconsultatie gestart…
International Lessons from Coca-Cola
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International Lessons from Coca-Cola

Our TP experts Taco Wiertsema and Anne Verhagen wrote the article “International Lessons from Coca-Cola” for Tax Notes. The article provides for a critical analysis of the U.S. Tax-Court’s recent…
The tax and social security impact of COVID-19 on cross-border activities
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The tax and social security impact of COVID-19 on cross-border activities

The ongoing COVID-19 pandemic has forced governments to take unprecedented measures such as travel restrictions and the implementation of strict quarantine requirements. As a result of these measures, some cross-border…
Proposal to Disallow Unilateral Downward Transfer Pricing Adjustments
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Proposal to Disallow Unilateral Downward Transfer Pricing Adjustments

Yesterday, the Dutch Ministry of Finance kicked-off an internet consultation on a draft proposal (the “Draft Bill”) to amend the Dutch codification of the arm’s length principle. The Draft Bill…
Services provided by datacenters are not services relating to real property
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Services provided by datacenters are not services relating to real property

For VAT purposes, services supplied by datacenters should not qualify as services related to real property. For an overview of the recent developments relating to the vat qualification of services…
The CJEU rules against the Swedish interest deduction limitation rules
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The CJEU rules against the Swedish interest deduction limitation rules

Last month, the Court of Justice of the European Union (CJEU) issued a preliminary ruling on the compatibility of a Swedish interest deduction limitation rule in the Lexel case (c-485/19).…
ATAD2 and the Dutch Documentation Requirement
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ATAD2 and the Dutch Documentation Requirement

The Anti-Tax-Avoidance-Directive II (“ATAD2”) has been implemented in the Dutch legislation with effect from 1 January 2020.  The ATAD2 provisions, which aim to neutralize certain tax effects of hybrid mismatches,…
Chile and the Netherlands sign a double tax treaty
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Chile and the Netherlands sign a double tax treaty

On 25 January 2021, Chile and the Netherlands signed a double tax treaty (DTT). This is a welcome addition to the Dutch tax treaty network facilitating Dutch companies with doing…
Comments Atlas Tax Lawyers on the OECD Public Consultation Document regarding BEPS Action 14
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Comments Atlas Tax Lawyers on the OECD Public Consultation Document regarding BEPS Action 14

Last week Atlas Tax Lawyers provided its comments on the OECD Consultation Document (the “Consultation Document”) regarding BEPS Action 14.
Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of a new Digital Infrastructure Vehicle
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Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of a new Digital Infrastructure Vehicle

Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of…
Atlas welcomes Johan Visser to the partner team
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Atlas welcomes Johan Visser to the partner team

With great pleasure we announce the appointment of Johan Visser as partner as of January 1st 2021. He has been part of the firm since 2018 and is specialized in…
Dutch Budget proposals 2021 approved by the Senate
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Dutch Budget proposals 2021 approved by the Senate

Last week the Dutch Budget 2021 was approved by the Senate (”Eerste Kamer”). Today publication in the State Gazette took place. As such, changes in Dutch corporate income tax law…
Bonus en dividend onder de NOW regeling
COVID-19

Bonus en dividend onder de NOW regeling

Onlangs werd bekend dat onder andere Ajax, Booking.com en KLM de Noodmaatregel Overbrugging Werkgelegenheid (de NOW) hadden aangevraagd en toch zijn overgegaan tot het uitkeren van bonussen dan wel dividend.…
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Atlas Evenementenkalender

Het moge duidelijk zijn, de komende tijd werken we allemaal nog verplicht thuis. Dat is niet voor iedereen een pretje. Juist in de donkere wintermaanden heb je op je werk…
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Latest case law on beneficial ownership and abuse of law

Recent case law across Europe shows that domestic courts are being inspired by the CJEU case law on abuse. In this newsletter we have summarised recent case law in Switzerland,…
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Legislative proposal loss compensation rules

At the beginning of this week, on 5 October, the Dutch Ministry of Finance submitted a proposal to parliament regarding changes to the loss compensation rules for Dutch corporate taxpayers.…
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Dutch government announces limitation to unilateral downward transfer pricing adjustments

In the scope of the 2021 Tax Plan, the Dutch Ministry of Finance announced its intention to introduce a bill of law which will limit unilateral downward transfer pricing adjustments…
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Atlas Prinsjesdagnieuwsbrief

In deze Prinsjesdagspecial van Atlas Fiscalisten staan de belangrijkste voorstellen uit het Belastingplan 2021 en aanvullende wetsvoorstellen voor u op een rij. De special is verdeeld in de volgende onderwerpen:…
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Prinsjesdaggeruchten

Prinsjesdaggeruchten Met de tegenvallende begroting door de coronacrisis en de door het kabinet geboden steunmaatregelen is de grote vraag welke (fiscale) maatregelen zullen worden aangekondigd met Prinsjesdag. Na een lange…
Publicaties

The ATAD general anti-avoidance rule in the Netherlands

The Dutch legislator decided not to implement the General Anti-Avoidance Rule (“GAAR”) of the EU Anti-Tax Avoidance Directive (“ATAD”) and to rely on the court developed fraus legis doctrine.    As there are several…
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EU General Court judgment

In 2016, the European Commission argued that the Irish tax authorities, as a result of its tax rulings, allowed the Irish permanent establishments of two Apple companies unlawful State aid…
Tax Loss Carryback - Global Insights
COVID-19

Tax Loss Carryback - Global Insights

The COVID-19 pandemic has created significant uncertainty forbusinesses worldwide and the real impact on companies is stillemerging. Many companies are facing the spectre of losses andare looking for enhanced liquidity,…
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The Netherlands agrees on six months deferral of DAC6 reporting deadlines

The State Secretary of Finance of the Netherlands announced that, due to the Covid-19 outbreak, the reporting obligation on cross-border tax planning arrangements will be postponed from 1 July 2020…
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Transfer Pricing Newsletter now available

The first issue of the WTS Transfer Pricing Newsletter provides you with an update on the recent news and cases in the field of transfer pricing in 14 countries as…
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Europe's Moment: Repair and Prepare for the Next Generation

Communication from the European Commission The European Commission has unveiled its plan for Europe’s financial recovery from covid-19.The major recovery plan includes the creation of the new instrument “Next Generation…
COVID-19

Atlas Tax Alert on Covid-19 Update 14 Mei 2020

Het corona virus heeft niet alleen een enorme persoonlijk impact, maar heeft ook een enorme impact op de economie en op ondernemers. In onze nieuwsbrief besteden we specifiek aandacht aan…
COVID-19

The tax/social security impact of COVID-19 on cross-border activities

The COVID-19 pandemic has forced governments to take unprecedented measures such as restricting travel and implementing strict quarantine requirements. As a result of these measures, many cross-border workers are unable…
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Atlas Tax Lawyers ranked Tier 2 in The Legal 500

Atlas is delighted to announce its Tier 2 position in the 2020 edition of The Legal 500!  Clients appreciate Atlas for: ‘Pragmatic, deal-driven approach, willing to negotiate to get the…
COVID-19 and Transfer Pricing: impact & opportunities
COVID-19

COVID-19 and Transfer Pricing: impact & opportunities

Although MNEs are currently facing challenges that are likely more pressing than taxation/transfer pricing, the current crisis may also provide opportunities in this field. MNEs are advised to investigate these…
COVID-19

Tax accounting and the Corona outbreak: considerations and opportunities

The Corona outbreak may have certain effects on tax accounting. But it may have positive effects on the cash flow position. Mireille Hendrikx, tax accounting expert of Atlas Tax Lawyers,…
COVID-19

Atlas staat voor u klaar!

Allereerst wensen wij u en iedereen om u heen veel succes, sterkte en gezondheid toe in deze bijzonder lastige tijd. Ook voor Atlas staat de veiligheid en gezondheid van het…
Publicaties

Economic Analysis and Impact Assessment of the Pillar 1 & 2 Proposals

On 13 February 2020, the OECD published a (first) economic analysis / impact assessment of the (combined) Pillar 1 & 2 proposals). Background The OECD recently published the proposals for…
Publicaties

OECD releases Transfer Pricing Guidance on Financial Transactions

On February 11, 2020 the OECD released the highly anticipated report “Transfer Pricing Guidance on Financial Transactions” (“the report”), which deals with the follow-up work in relation to Actions 8-10…
Publicaties

Abuse of Law under EU Directives - Derivatives & Financial Instruments, 2019 (Volume 21), No. 6

Het Hof van Justitie van de Europese Unie heeft het afgelopen jaar uitspraak gedaan in de Deense zaken (T Danmark Case – C-116/16 en Y Denmark – Case C-117/16). Deze…
WTS Global comments on the Unified Approach under Pillar One
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WTS Global comments on the Unified Approach under Pillar One

On November 12th, the WTS Global comments on the Unified Approach under Pillar One were sent to the OECD.  Atlas, represented by Ivo Kuipers, Joris Steunenberg en Mick Willemsen, was…
Atlas welcomes Frederik Mulder to the partner team
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Atlas welcomes Frederik Mulder to the partner team

Atlas Welcomes Frederik Mulder to the partner team We are proud to announce that Frederik Mulder has been appointed as partner in our M&A team. Frederik, who joined Atlas in…
OECD publishes proposal on a “unified approach” to tax the digital economy
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OECD publishes proposal on a “unified approach” to tax the digital economy

On 9 October 2019, the OECD published a proposal for a “unified approach” to the nexus and profit allocation challenges arising from the digital economy. Background The proposal combines elements…
International Tax Review ranking - World Tax 2020
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International Tax Review ranking - World Tax 2020

Atlas is very proud to announce that, after years of hard work, it is ranked by International Tax Review as Tier 2 firm in the 2020 edition of World Tax, the…
Evenementen
Amsterdam, 16 October

WTS Global: Asia Roadshow 2019

Asian Responses to BEPS, DigitalAsian Responses to BEPS, DigitalTax and Growing Trade Tensions.  14 October 2019 (Paris) | 15 October 2019 (Brussels) | 16 October 2019 (Amsterdam)   Please use…
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Amsterdam, 18 September 2019

Introduction withholding tax on interest and royalty payments

In line with previous proposals, the Dutch Ministry of Finance announced to introduce a conditional withholding tax on interest and royalty payments as of 2021. Under the new Withholding Tax…
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TP and credit ratings: The impact of passive association

The third and final article on the use of credit ratings by transfer pricing practitioners and tax authorities, in the mini-series by Joris Steunenberg and Mick Willemsen, has been published…
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TP and credit ratings: Establishing the stand-alone credit profile

The second article on the use of credit ratings by transfer pricing practitioners and tax authorities, in the mini-series by Joris Steunenberg and Mick Willemsen, has been published on Transfer…
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Atlas Tier 2 in the 2019 Tax Advisory Survey of ITR

Atlas is very proud to be recognized by the market as Tier 2 in the 2019 Tax Advisory Survey of the International Tax Review. The survey is carried out among…
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TP and credit ratings: Determining the anchor rate

Joris Steunenberg and Mick Willemsen have written three technical articles on the use of credit ratings by transfer pricing practitioners and tax authorities, which are published on TP Week in…
Legislative proposal on the Dutch implementation of anti-hybrid rules pursuant to the Anti-Tax Avoidance Directive
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Amsterdam

Legislative proposal on the Dutch implementation of anti-hybrid rules pursuant to the Anti-Tax Avoidance Directive

On 2 July 2019, the legislative proposal to implement the provisions of the EU Anti-Tax Avoidance Directive 2 (ATAD2) was submitted to the Dutch parliament. ATAD 2 combats both hybrid…
Decree published on rulings with an international character
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Decree published on rulings with an international character

On 28 June 2019, the State secretary of Finance published a decree on the revised ruling policy for rulings with an international character (hereinafter: international rulings). This decree replaces three…
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Amsterdam

Commissaris is (toch) niet btw-plichtig

Recent heeft het Hof Van Justitie van de EU geoordeeld dat een commissaris, ondanks dat de toezichthoudende activiteiten gezien kan worden als een economische activiteit, geen btw ondernemer is. Dit…

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